Manajemen Laba pada Bank Syariah di Indonesia: Peran Komite Audit dan Dewan Pengawas Syariah

This study examined the role of the audit committee and the shari’ah supervisory board on earnings management in islamic banks in Indonesia. Research on islamic banking industry in Indonesia. The data used in this study were derived from secondary data that is derived from the quarterly reports of banking in the year 2010 to 2012. This study is an empirical test using secondary data. Results of the study confirms the two hypotheses were examined: the size of the audit committee in preventing acts earnings management in islamic banks significant positive effect. this is attested by p value 0.008; 2; The size of the shari’ah supervisory board was not able to reduce the amount of earnings management in islamic banks. Based on the results of hypothesis testing found that the variable sharia supervisory board has no effect. This may be due to the shari’ah supervisory board to meet the regulations of Bank Indonesia only

Quality Audit In Banking Industry

This study examines the relationship of professionalethics audittoward auditors' opinion:auditorprofessionalismand dysfunctional behavior asintervening Variable. This research was conducted at thebankingindustryfirm in Bandar Lampung and auditors asthe sample. The data was collected by using aquestionnaire. This research represents the empirical testwhich used censuc sampling. Data analysis uses SEMAmos programs. Result of hypothesis examinationindicate that from three hypothesis raised, all of itaccepted. Accepted hypothesis 1, there is a positiverelation between professional ethics audittoward auditorsopinion:, hypothesis 2, auditorsprofessionalismis asmoderated variable professional ethics audittowardauditors' opinion:. hypothesis 3, disfunctional behavior isas negative moderated variable professional ethicsaudittoward auditors' opinion

Capital Structure Determinants: Evidence From Palestine and Egypt Stock Exchanges

-This study is driven by the motivation to examine the capital structure determinants for Palestine Stock Exchange (PEX) and Egypt Stock Exchange (EGX). Within the framework of capital structure theories, this study uses Generalized Method of Moments (GMM,1982) as an estimation model employing quarterly panel data analysis during the observed period from 2008 till 2012. The test results from GMM indicate that all the examined determinants have significant relationship with leverage. It has a negative value with liquidity, non-debt tax shield, profitability, size and growth. The Egyptian firms have some uniqueness in its trend. Current assets, debt ratio and liquidity behave positively with leverage except for growth. The other tested determinants in Egyptian companies are found to be not significant

Analisis Tingkat Kepuasan Peserta Lelang dan Perceived Quality Tempat Pelelangan Ikan (TPI) di Pang Kalan Pendaratan Ikan (PPI) Muara Angke, Jakarta

The Govemment of OKI Jakarta had built the new TPI (Tempat Pelelangan likan) in Muara Angke to replace the function of the old TPI. This new TPI have equipped an improving facility and service of quality cause of service and managerial problems of the old TPI. These problems are hygiene and sanitary, capacity of auction sale area and security. Success of TPI management service influenced of user subjective perception on it perceived quality. Therefore, measurement of satisfaction of the auction sale participants toward the care service attributes of TPI Muara Angke is required. This research is aimed to identify level of satisfaction of auction sale participants toward the service attributes of TPI, how is the management orientation of accurate service attributes in TPI Muara Angke, how is the quality of care service perceived by auction sale participants in TPI Muara Angke, and how is suitability of perception of auction sale participants toward the perceived quality in TPI Muara Angke. Result of the research showed that generally, auction sale participant feel satisfied with the performance care of TPI Muara Angke. Its shown in value of customer satisfaction index 0,73763 that caused of service quality improvement the new TPI Muara Angke which has more completely facility service. According auction sale participants, care service of new TPI Muara Angke is better than the old TPI Muara Angke. The auction sale participants between the new TPI Muara Angke and the old TPI Muara Angke gave different assessment about quality of each service´ attributes. It means there´s no suitability perceived quality between the new TPI Muara Angke and the old TPI Muara Angke. The auction sale participants have different perception about quality of service attributes both TPI

Pengaruh Mental Work Load dan Gejala Post-Traumatic Stress Disorder (PTSD) Terhadap Kinerja Petugas Rescue di PT Freeport Indonesia

The purpose of this study is to analyze the relationship between mental workload and Post-Traumatic Stress Disorder (PTSD) symptoms to the performance of PTFI rescue officers. The analysis includes descriptive analysis, bivariate analysis using Chi Square test, and Structural Equation Model (SEM) analysis using Partial Least Squares (PLS) program. The calculation of the data shows that PTFI rescue officers have a high overall mental workload perception, the prevalence of PTSD symptoms is 10.48%, and the overall average performance is appraised as meet expectations. The results of the SEM-PLS analysis shows that mental workload has a significant effect on performance (p-values 0.045 sig.5%) and PTSD symptoms have no effect on performance (p-values 0.885 sig.5%) but has a significant effect on mental workload (p-values 0.026 sig.5%). The Chi Square test shows a significant correlation between the predictor of assignment location with PTSD symptoms (p-values 0.019 sig.5%) and performance (p-values 0.032 sig.5%). The managerial implications then proposed to obtain healthy mental and optimal productivity of PTFI rescue officers, including handling PTSD symptoms, facilitating coping strategies, analyzing the influence of competence to mental workload, implement structured program to deal with traumatic events exposure, measuring the stress level, and measuring behavioral elements that support employees' perceptions as citizen of the organization. Keywords: mental workload, performance, PTSD symptoms, rescue office

Rancang Bangun Virtual Gamelan Mobile Menggunakan Augmented Reality

Gamelan merupakan alat musik tradisional yang harus tetap dilestarikan, semakin pesatnya perkembangan teknologi dan informasi, pada era globalisasi perkembangan gamelan diharapkan mampu menarik minat anak muda.Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh dalam pendeteksian interaksi dan bagaimana interaski dapat dideteksi oleh sistem dan dengan adanya aplikasi ini anak muda yang memiliki media smartphone dapat memainkan aplikasi virtual gamelan ini dimana saja dengan media marker yang dapat langsung berinteraksi seolah-olah bermain gamelan. Prototype yang dibuat menggunakan unity3D dan Vuforia

Estimating The Optimum Dose of Fertilizer to Enhance Soybean Productivity Under Kayu Putih (Melaleuca cajuputi) Stands

Optimum doses of nitrogen, phosphorus and potassium obtained through fertilizing are necessary to increase crop productivity. An excess of or lack of nitrogen, phosphorus and potassium obtained through fertilizing will cause plants responsiveness to decrease. This research estimated the response surface, i.e. a step to determine the optimum doses of urea, SP-36, and KCl fertilizers. It employed a split-split plot design. The main plot was intended for the urea dose while the subplot and sub-subplotwere intended for SP-36 and KCl, respectively. Theadministration of urea was divided into two categories, i.e. 0 kg. ha-1, 25 kg. ha-1 and 50 kg. ha-1, while the administration of SP-36 and KCl was divided into three categories, i.e. 0 kg. ha-1, 150 kg. ha-1, 300 kg. ha-1; and 0 kg. ha-1, 75 kg. ha-1, and 150 kg. ha-1, respectively. Based on the response surface, it is revealed that the optimum combined dose for ureais equal to 26.64 kg. ha-1 while for SP-36 and KCl, the optimum combined doses are 292.61 kg. ha-1 and 97.71 kg. ha-1, respectively. The combination of these three substances can produce a maximum weight of soybean by 2.07 ton. ha-1.Keywords: Nitrogen, Phosphorus, Potassium, Soybean Productivity, Kayu Putih Stand